Republic of the Philippines
Congress of the Philippines
Second Regular Session
Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand twenty.
[REPUBLIC ACT NO. 11534]
AN ACT REFORMING THE CORPORATE INCOME TAX AND INCENTIVES SYSTEM, AMENDING FOR THE PURPOSE SECTIONS 20, 22, 25, 27, 28, 29, 34, 40, 57,
109,116. 204 AND 290 0F THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND CREATING THEREIN NEW TITLE XIII, AND FOR OTHER PURPOSES